The following data relate to two levels of activity at an out-patient clinic in a hospital:

First level: Number of patient-visits (4,500) and General overhead ($269,750)

Second Level: Number of patient-visits (5,750) and General overhead $289,125)

The best estimate of the variable general overhead cost per patient-visit is closest to:

a.

$44.44

b.

$50.28

c.

$15.50

d.

$59.94